Furnished Seasonal Rentals and the Micro-Enterprise Status

If you own a property that you wish to rent out occasionally, furnished seasonal rental under the micro-enterprise status is an ideal solution. This landlord status allows you to secure your rental income while remaining compliant with the administration in France.

What is a Furnished Tourist Accommodation? Definition and Rules

Before starting the rental process, you must understand the legal definition: what is a furnished tourist accommodation (meublé de tourisme)? According to the law, it is a dwelling (house, studio, or apartment) for the exclusive use of the tenant, offered for a short duration to a passing clientele. Unlike a tourist residence, the owner of a "meublé" must provide high-quality equipment ensuring comfort: bedding, linens, kitchen utensils, and hobs. If it is your primary residence, the rental period is limited to 120 days per year. For a secondary residence, use can be permanent, subject to local regulations. Official star rating by an approved body often serves as a guarantee of security for the traveler.

Taxation and Income: Micro-BIC vs. Actual Regime

As a self-employed professional, your income is classified as Industrial and Commercial Profits (BIC). The landlord has two tax options:

• The Micro-BIC regime: This is the simplest solution. Taxes are calculated after a standard flat-rate deduction from your turnover. For classified tourist accommodations, this deduction is more advantageous.

• The Actual Regime (Régime Réel): If your expenses (renovations, property tax, potential rent in case of authorized subletting) are high, this regime allows you to deduct actual expenses.

In addition to income tax, the obligation to pay the Corporate Property Tax (CFE) applies, as does the collection of the tourist tax (taxe de séjour) for the town hall.

Procedures for Authorization of Change of Use

The legislative framework has tightened (notably with the Le Meur amendment). In areas like the Basque Country or large metropolises, change of use is a critical point.

• Declaration: Renting a furnished tourist accommodation requires a registration number.

• Local Rules: An authorization for change of use may be required to transform a residential dwelling into a vacation residence. Without this authorization, the owner risks heavy fines.

Rental Strategy: Seasonal or Coliving?

The choice depends on your project. Seasonal rentals offer flexibility for your own vacations, but management is time-consuming (greeting guests, potential breakfast, cleaning). For a more stable rental investment, coliving is a rapidly expanding type of long-term furnished rental. Colonies supports you in these steps: from regulatory information to complete service management. We secure your furnished rental by selecting reliable tenants, offering a high-performance alternative to traditional seasonal rentals.